1.audit 审计 c5f57Z
2.attestation 鉴证 ;N!n06S3
3.credibility 可信赖程度 :zC=JvKT
4.audit of financial statements 财务报表审计 hQ%X0X,
5.agreed-upon procedures 执行商定程序 g0
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6.high levels of assurance 高水平保证 cJT_Qfxx
7.compilation 编制 s!0
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8.reliability 可靠性 :n<l0
9.relevance 相关性 5-a^Frmg#"
10.professional skepticism 职业谨慎 f3,Xb
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11.objectivity 客观性 !
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12. professional competence 专业胜任能力 !N:w?zsp
13.Senior/CPA-in-charge 项目经理 T}p|_)&y
14.audit engagement letter 业务约定书 JKYtBXOl
15.recurring audit 连续审计 !`U #Pjp.
16.the client 委托人 ][z!};
17.change CPA 更换注册会计师 mV7_O//
18.the existing CPA 现任注册会计师 C>l (4*S
19.the successor CPA 后任注册会计师 |Qpo[E}a
20.the preceding CPA前任注册会计师 w0>5#jq#r
21.issue the audit report 出具审计报告 1:h(8%H@"
22.expert 专家 ,^iT,MgNNf
23.the board of directors 董事会 Exi#@-
24.knowledge of the entity‘ s business 了解被审计单位情况 ,=ju^_^sA
25.assess material misstatement risks评估重大错报风险 6jal5<H
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |c]L]PU
27.a general knowledge of —— 初步了解―――的情况 }sZy |dd
28.a more knowledge of—— 进一步了解的情况 !vr
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29.the prior year‘s working papers 以前年度工作底稿 \>/AF<2"
30.minutes of meeting 会议纪要 zS\m8[+]
31.business risks 经营风险 GO#eI]>/r
32.appropriateness 适当性 8r.MODZG/
33.accounting estimate 会计估计 cJ,`71xop,
34.management representations 管理层声明 up3mum
35.going concern assumption 持续经营假设 Y^?PHz'Go
36.audit plan 审计计划 kvN6K6
37.significant audit areas 重点审计领域 Xp|$z ~
38.error 错误 Q|Pm8{8
39.fraud舞弊 \Zk<|T61$
40.modified or additional procedures 修改或追加审计程序 ijNI6_eU
41.misappropriation of assets 侵占资产 k"`^vV[{F
42.transactions without substance 虚假交易 ]%5gPfv[T
43.unusual pressures 异常压力 j1@PfKh
44.the suspected noncompliance 涉嫌存在违法行为 H#`&!p
45.materialiy 重要性 T6,6lll
46.exceed the materiality level 超过重要性水平 %
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47.approach the materiality level 接近重要性水平 xiQd[[(sM
48.an acceptably low level 可接受水平 6:TA8w
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ^[
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50.misstatements or omissions 错报或漏报 ~;uW)
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51.aggregate 总计 PPtJ/
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52.subsequent events 期后事项 ,S3uY6,
53.adjust the financial statements 调整财务报表 VS
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54.perform additional audit procedures 实施追加的审计程序 P$A'WEO'
55.audit risk 审计风险 H%Sx*|
56.detection risk 检查风险 u7u1lx>S
57.inappropriate audit opinion 不适当的审计意见 ukXKUYNm8
58.material misstatement 重大的错报 >3ASrM+>w
59.tolerable misstatement 可容忍错报 /%^^hr
60.the acceptable level of detection risk 可接受的检查风险